The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective
The purpose of the research is to ascertain the extent and nature of accountants’ involvement in the formulation phase of corporate strategy in Malaysian public listed companies (PLCs). This is achieved using the triangulation approach consisting of survey questionnaires and interviews. The findings...
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| Format: | Article |
| Language: | English English |
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Virtus Interpress
2014
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| Online Access: | http://irep.iium.edu.my/36942/1/hairul_azlan.pdf http://irep.iium.edu.my/36942/4/36942_involvement%20of%20accountants_scopus.pdf |
| _version_ | 1796878824888074240 |
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| author | Annuar, Hairul Azlan Ismail, Yusof |
| author_facet | Annuar, Hairul Azlan Ismail, Yusof |
| author_sort | Annuar, Hairul Azlan |
| collection | IIUM |
| description | The purpose of the research is to ascertain the extent and nature of accountants’ involvement in the formulation phase of corporate strategy in Malaysian public listed companies (PLCs). This is achieved using the triangulation approach consisting of survey questionnaires and interviews. The findings reveal that accountants in Malaysia are involved in the formulation phase of corporate strategy. At this stage, accountants appear to be discharging their stewardship role, and are involved even in the very initial stage of advising management with strategic proposals, directly helping to formulate proposals and even shaping the strategic framework, which ensure that only strategic proposals that lie within the current concept of strategy is submitted and deliberated. |
| first_indexed | 2024-03-05T23:26:53Z |
| format | Article |
| id | oai:generic.eprints.org:36942 |
| institution | International Islamic University Malaysia |
| language | English English |
| last_indexed | 2024-03-05T23:26:53Z |
| publishDate | 2014 |
| publisher | Virtus Interpress |
| record_format | dspace |
| spelling | oai:generic.eprints.org:369422017-09-19T06:49:19Z http://irep.iium.edu.my/36942/ The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective Annuar, Hairul Azlan Ismail, Yusof HF5601 Accounting. Bookkeeping The purpose of the research is to ascertain the extent and nature of accountants’ involvement in the formulation phase of corporate strategy in Malaysian public listed companies (PLCs). This is achieved using the triangulation approach consisting of survey questionnaires and interviews. The findings reveal that accountants in Malaysia are involved in the formulation phase of corporate strategy. At this stage, accountants appear to be discharging their stewardship role, and are involved even in the very initial stage of advising management with strategic proposals, directly helping to formulate proposals and even shaping the strategic framework, which ensure that only strategic proposals that lie within the current concept of strategy is submitted and deliberated. Virtus Interpress 2014 Article PeerReviewed application/pdf en http://irep.iium.edu.my/36942/1/hairul_azlan.pdf application/pdf en http://irep.iium.edu.my/36942/4/36942_involvement%20of%20accountants_scopus.pdf Annuar, Hairul Azlan and Ismail, Yusof (2014) The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective. Corporate Ownership & Control, 11 (3). pp. 130-143. ISSN 1810-3057 (O), 1772-9232 (P) http://www.virtusinterpress.org/IMG/pdf/COC__Volume_11_Issue_3_Spring_2014_contents.pdf |
| spellingShingle | HF5601 Accounting. Bookkeeping Annuar, Hairul Azlan Ismail, Yusof The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective |
| title | The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective |
| title_full | The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective |
| title_fullStr | The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective |
| title_full_unstemmed | The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective |
| title_short | The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective |
| title_sort | involvement of accountants in corporate strategy in malaysia a stewardship theory perspective |
| topic | HF5601 Accounting. Bookkeeping |
| url | http://irep.iium.edu.my/36942/1/hairul_azlan.pdf http://irep.iium.edu.my/36942/4/36942_involvement%20of%20accountants_scopus.pdf |
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